The Effects of Source-Competence Information and its Timing on Auditors' Performance of Analytical Procedures.
研究了在美国审计中，来源能力信息及其获取时机如何影响审计师执行分析程序的效果，特别是评估管理层询问所得证据的可靠性及解释异常波动。
Abstract Discusses the effects in the United States of source-competence information and its timing on auditors' performance of analytical procedures. Evaluation of the reliability of audit evidence received through management inquiry; Explanations for unexpected fluctuations; Focus on the competence of client personnel.